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N WATERSKEIDING VIR DIE REGTE VAN BELASTINGBETALERS

N WATERSKEIDING VIR DIE REGTE VAN BELASTINGBETALERS

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As elke belastingbetaler in Suid-Afrika R20 per jaar, of R100 vooruit vir vyf<br />

jaar, tot hierdie kernsaak bydra, dan sou dit genoeg wees om die beste<br />

regsverteenwoordiging te verseker. Dit sal die beste belegging wees wat<br />

enige belastingbetaler ooit kan maak want dit kan die toekomstige<br />

wangebruik van belastingbetalersgeld deur plaaslike owerhede aanspreek.<br />

Enige individu, organisasie of burgerlike entiteit wat graag die NBU wil<br />

ondersteun, moet asseblief kontak maak met hul plaaslike<br />

belastingbetalersvereniging wat op hulle beurt weer kontak kan maak met<br />

mnr Jaap Kelder, voorsitter van die NBUby info@zanli.co.za<br />

Enigiemand wat direkte bydraes tot die NBU wil maak, kan hul skenkings<br />

deponeer in die bankrekening van die NBU: Eerste Nasionale Bank,<br />

Rekeningnommer 6211 203 4921, tesame met hulle naam en dorp as<br />

verwysing.<br />

Media Release issued by the National Tax-payers Union<br />

April 28 th 2009<br />

A WATERSHED FOR THE RIGHTS OF RATEPAYERS<br />

It is a well-known fact that service delivery is close to collapse in most<br />

municipal districts in South Africa. It has also been believed that there is little<br />

or nothing that the ordinary ratepayer or taxpayer can do about this. This is<br />

about to change..<br />

Over the last few years, twenty one towns have embarked on a proactive<br />

action where they have paid their municipal rates into a trust account<br />

. Another 230 towns are in the process of implementing the same action.<br />

The withholding of the monies was done under the common law principle of “<br />

contractus non adempleti “ ie. where one party to a contract does not<br />

perform the other party does also not need to perform while the undertaking<br />

of the services by the residents themselves was done under the common law<br />

principle of “negotiorum gestio” where, when the owner of a property does<br />

not maintain a property, the tenant ( residents) can maintain the property and<br />

recover the costs from the owner<br />

However, these actions are about to be put to the test. The North-<br />

West Province town of Sannieshof, where services collapsed completely two<br />

years ago, declared a formal dispute with their council in November 2007,<br />

notified the municipalitythat certain residents would be paying their rates into<br />

a trust account, and in accordance with the dispute, waited on the<br />

municipality to rectify matters. When the municipality after a given time<br />

period failed to respond, the tax payers started implementing the services<br />

themselves by utilizing the withheld funds.<br />

The guiding force behind this dispute and protest action has been the<br />

National Taxpayers Union (NTU). The success story of Sannieshof – where<br />

the town services function appreciably better than they did under municipal<br />

supervision - has made the town the poster-child for civil action.<br />

The municipal council of Sannieshof, instead of working towards improving<br />

defective municipal services, has instead decided that it will take the matter<br />

of municipal disputes to court. The ruling in this case will decide for once and<br />

for all if pro-active action by ratepayers is legal under South African law. It<br />

must be stressed that country wide citizen actions in withholding funds have

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